Journal of Tax Reform

2015 - 2025

Current editor(s): Igor Mayburov

From Graduate School of Economics and Management, Ural Federal University
Contact information at EDIRC.
Bibliographic data for series maintained by Natalia Starodubets ().

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Volume 5, issue 3, 2019

Budget Tax Revenues and Losses from External Labor Migration in Russia pp. 190-203

Maria O. Kakaulina

Inconsistencies of small business fiscal stimulation in Ukraine pp. 204-219

Nataliia B. Yaroshevych, Svitlana V. Cherkasova and Tetyana V. Kalaitan

Modelling of Fiscal and Monetary Policy Interactions in the Republic of Belarus pp. 220-235

Irina A. Loukianova, Maria A. Shkliarova and Stanislav Yu. Vysotsky

Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria pp. 236-248

Stoyan Tanchev and Ivan Todorov

Sector-Specific Characteristics of Tax Crime in Russia pp. 249-264

Anna P. Kireenko, Ekaterina Nevzorova and Dmitry Yu. Fedotov

Volume 5, issue 2, 2019

Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space pp. 96-106

Igor Mayburov

Tax Reforms in Ukraine and Georgia: Changing Priorities pp. 107-128

Givi Bedianashvili, Yuriy B. Ivanov and Tetiana V. Paientko

The Impact of Tax Reforms on the Behaviour of Economic Agents (Indirect Taxation in Russia and the USA) pp. 129-147

Evgeny V. Balatsky and Natalya A. Ekimova

Improving the Efficiency of Anti-Tax Base Erosion Regimes through Tax Modelling pp. 148-165

Liudmila V. Polezharova

The Impact of 2009 VAT Reform on Enterprise Investment and Employment – Empirical Analysis Based on Chinese Tax Survey Data pp. 166-176

Wang Dehua and Wu Han

Volume 5, issue 1, 2019

Evaluating scenarios of a personal income tax reform in Russia pp. 6-22

Evgeny V. Balatsky and Natalia A. Ekimova

Tax burden reduction and tax cuts in China’s vat reform pp. 23-41

Yong Fan, Haonan Li and Qinyao Zhu

Cluster analysis of Russian oil companies based on tax burden parameters pp. 42-56

Irina V. Filimonova, Irina V. Provornaya, Svetlana I. Shumilova and Ekaterina A. Zemnukhova

History of local taxation in Germany pp. 57-69

Horst Zimmermann

Fiscal policy and incentives for development of the Soviet planned economy in the industrialization period pp. 70-82

Svetlana K. Sodnomova and Yulia V. Leontyeva

Volume 4, issue 3, 2018

Pakistan: wither tax reforms — the case of large taxpayers’ unit, Islamabad pp. 202-222

Muhammad Ahmed

The reform of vertical arrangements of tax administrative agencies in China pp. 223-235

Ma Jun

Personal income taxation and income inequality in Asia-Pacific: a cross-country analysis pp. 236-249

Sergey A. Belozyorov and Olena Sokolovska

Research on tax risks in the development of the New Silk Road pp. 250-265

Ma Caichen and Shan Miao

Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus pp. 266-290

Anna P. Kireenko, Ekaterina Nevzorova, Alena F. Kireyeva, Alena S. Filippovich and Ekaterina S. Khoroshavina

Volume 4, issue 2, 2018

Tax incentives for bond-oriented individual investors: evidence from the Russian Federation pp. 108-124

Olga S. Belomyttseva, Larisa S. Grinkevich, Anastasiia M. Grinkevich, Samo Bobek and Polona Tominc

Determinants of tax incentives for investment activity of enterprises pp. 125-141

Viktor V. Ivanov, Nadezhda A. Lvova, Natalia Pokrovskaia and Svetlana V. Naumenkova

Analysis of and Improvements of Excise Taxation on Beer in Russia pp. 142-156

Elena V. Iadrennikova, Yulia V. Leontyeva and Igor Mayburov

An integral approach to evaluating the effectiveness of tax incentives pp. 157-173

Julia A. Steshenko and Anna V. Tikhonova

A return to progressive personal income tax in the Russian Federation: some estimations pp. 174-187

Lyudmila N. Lykova

Volume 4, issue 1, 2018

Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions pp. 6-26

Valentine Vishnevsky and Viktoriia Chekina

Tax expenditure as a problem in intergovernmental relations pp. 27-44

Stepan S. Bykov and Horst Zimmermann

Tax Revenues, public investments and economic growth rates: evidence from Russia pp. 45-56

Andrey V. Belov

Road traffic taxation in Germany: the present system, its problems and a proposal for reform pp. 57-72

Fritz Söllner

Tax reforms and elections in modern Russia pp. 73-94

Igor Mayburov and Anna P. Kireenko

Volume 3, issue 3, 2017

The Influence of Electronic Invoice on Tax Collection and Tax Reform in China pp. 158-169

Zhang Bin and Wang Shuhua

Customs Mediation in Foreign Trade: Scientific and Practical Aspects pp. 170-181

Evgeny P. Bondarenko and Fedor P. Tkachyk

Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation pp. 182-198

Marija A. Troyanskaya

World Experience and Russian Practice of the Pension System’s Revenue Formation: Mathematic Methods of Estimation pp. 199-215

Sergey A. Budko and Dmitry Yu. Fedotov

Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents pp. 216-225

Vladimir A. Molodykh and Andrey A. Rubezhnoy

Volume 3, issue 2, 2017

Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective pp. 78-91

Evgeny N. Evstigneev and Natalya G. Viktorova

Local-central intergovernmental fiscal relations of China pp. 92-102

Yang Zhiyong

Visual Representation of Laffer Curve Factoring in Implications of Capital Outflow pp. 103-114

Maria O. Kakaulina

Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries pp. 115-130

Ekaterina Nevzorova, Anna P. Kireenko and Roman A. Sklyarov

Taxation Awareness and its Impact on Financial Literacy pp. 131-148

Viktoria A. Koretskaya-Garmash

Volume 3, issue 1, 2017

The Role of Taxes in Russian National Security pp. 6-17

Dmitry Yu. Fedotov

An analysys of the assessment of taxable earnings in Germany pp. 18-28

Stephan Meyering and Matthias Groene

Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia pp. 29-42

Alexander I. Pogorletskiy

Redistributive Effect of Taxes and Transfers: Evidence from China pp. 43-51

Liu Baihui

Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance pp. 52-62

Valentina M. Pushkareva

Volume 2, issue 3, 2016

Methods of assessing of tax incentives effectiveness in special economic zones: An analytical overview pp. 168-178

Olga A. Sinenko

Tax regulation in agriculture: Current trends, selection of a state support forms pp. 179-192

Elena F. Kireyeva

Theoretical framework for building optimal transport taxation system pp. 193-207

Yulia V. Leontyeva and Igor Mayburov

Fiscal or monetary stimulus? Evolutionary arguments for tax reforms pp. 208-226

Valentine Vishnevsky and Alexey V. Polovyan

Tax evasion: the discourse among government, business and science community based on bibliometric analysis pp. 227-244

Ekaterina Nevzorova, Samo Bobek, Anna P. Kireenko and Roman A. Sklyarov

Volume 2, issue 2, 2016

Race to the bottom in international tax competition: some conceptual issues pp. 98-110

Olena Sokolovska

Feasibility of introduction the charitable tax deduction in Russian Federation pp. 111-125

Anna P. Kireenko and Sofia A. Golovan

Development and distinguishing features of the system of investment tax deductions in the Russian Federation pp. 126-138

Olga S. Belomyttseva and Larisa S. Grinkevish

Evaluation of admissibility tax burden in Crimea and Sevastopol pp. 139-153

Maria O. Kakaulina

Volume 2, issue 1, 2016

Taxation in reforms of public finance management pp. 7-23

T. I. Yefimenko

Effect of Corporate Income Tax and Marketization Degree on Capital Structure of Chinese Listed Companies pp. 43-58

Yong Fan

ANTI-AVOIDANCE RULES IN RUSSIAN AND GERMAN TAX LAW: THE COMPARISON OF COLLISION RESOLUTION PRACTICES pp. 59-84

S. S. Bykov and G. Frotscher